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Falisari Corporation has computed the following unit costs for the year just ended: Direct material used $ 25 Direct labor 19 Variable manufacturing overhead 35

Falisari Corporation has computed the following unit costs for the year just ended:

Direct material used $ 25
Direct labor 19
Variable manufacturing overhead 35
Fixed manufacturing overhead 40
Variable selling and administrative cost 17
Fixed selling and administrative cost 32

Which of the following choices correctly depicts the per-unit cost of inventory under variable costing and absorption costing?

Variable Costing Absorption Costing
A. $ 79 $ 119
B. $ 79 $ 151
C. $ 96 $ 119
D. $ 96 $ 151
E. None of the answers is correct.

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